If you have a case where accommodation has been provided and you
are unsure where to start go first to
SE11302. That page summarises the points
you need to consider in any provided accommodation case and tells
you where to go for further information on each point.
| SE11331 | Living accommodation: description of
exemptions |
| SE11332 | Living accommodation exemptions:
connected exemptions and relief |
| SE11336 | Living accommodation exemption:
representative occupiers |
| SE11337 | Living accommodation exemption:
meaning of representative occupier |
| SE11338 | Living accommodation exemption:
handling issues on representative occupiers |
| SE11341 | Living accommodation exemption:
necessary for proper performance of the duties |
| SE11342 | Living accommodation exemption:
necessary for proper performance of the duties: types of
employee |
| SE11346 | Living accommodation exemption:
customary and better performance |
| SE11347 | Living accommodation exemption: the
customary test |
| SE11348 | Living accommodation exemption: the
customary test; judicial comments |
| SE11349 | Living accommodation exemption: the
better performance test |
| SE11350 | Living accommodation exemption: the
better performance test; practical considerations |
| SE11351 | Living accommodation exemption:
customary and better performance; classes of employee |
| SE11352 | Living accommodation exemption: the
customary test; classes of employee |
| SE11353 | Living accommodation exemption:
customary and better performance test; submissions to Personal Tax
(Technical), Solihull |
| SE11361 | Living accommodation exemption:
special security arrangements |
| SE11362 | Living accommodation exemption:
special security arrangements; practical considerations |
| SE11366 | Living accommodation exemption:
directors |
| SE11401 | Living accommodation: brief outline
of the legislation |
| SE11402 | Living accommodation: when a charge
can arise under Section 145 and 146 ICTA 1988 |
| SE11403 | Living accommodation: persons
chargeable |
| SE11404 | Living accommodation: provided for
members of employee’s family or household |
| SE11405 | Living accommodation: meaning of
provided; the legislation |
| SE11406 | Living accommodation: meaning of
provided; practical considerations |
| SE11407 | Living accommodation: meaning of by
reason of the employment; provided by employer |
| SE11408 | Living accommodation: meaning of by
reason of the employment; provided by someone other than
employer |
| SE11410 | Living accommodation: provided to
more than one employee in the same period; ESC A91(a); wording of
concession |
| SE11411 | Living accommodation: provided to
more than one employee in the same period; ESC A91(a); practical
points |
| SE11412 | Living accommodation: avoidance
areas |
| SE11413 | Living accommodation: avoidance area;
shadow directors |
| SE11414 | Living accommodation: avoidance area;
co-ownership cases |
| SE11415 | Living accommodation: avoidance area;
lease premium cases |
| SE11421 | Living accommodation: meaning of
provided; example 1 |
| SE11422 | Living accommodation: meaning of
provided; example 2 |
| SE11423 | Living accommodation: meaning of
provided; example 3 |
| SE11431 | Living accommodation: measure of
benefit under Section 145; all living accommodation |
| SE11432 | Living accommodation: meaning of
annual value; description |
| SE11433 | Living accommodation: meaning of
annual value for United Kingdom properties |
| SE11434 | Living accommodation: why annual
value means gross rating value; United Kingdom properties |
| SE11435 | Living accommodation: meaning of
annual value when property is subject to rent control |
| SE11436 | Living accommodation: property with
no gross rating value set; valuation |
| SE11437 | Living accommodation: property with
no gross rating value set; request to District Valuer |
| SE11438 | Living accommodation: annual value of
United Kingdom properties; further practical points |
| SE11439 | Living accommodation: annual value of
United Kingdom property; employee responsible for repairs or
insurance |
| SE11440 | Living accommodation: meaning of
annual value for properties outside the United Kingdom;
description |
| SE11441 | Living accommodation: meaning of
annual value for properties outside the United Kingdom; detail |
| SE11442 | Living accommodation: Section 145
charge on property in the United Kingdom; example |
| SE11471 | Living accommodation: properties
costing more than £75000; extra charge |
| SE11472 | Living accommodation: properties
costing more £75000; when there is a charge |
| SE11473 | Living accommodation: Section 146
charge; cost basis or market value basis |
| SE11474 | Living accommodation: Section 146
charge; cost basis or market value basis; flowchart |
| SE11475 | Living accommodation: Section 146
charge; cost of providing living accommodation |
| SE11476 | Living accommodation: Section 146
charge; meaning of relevant person and improvement |
| SE11477 | Living accommodation: Section 146
charge; meaning of market value |
| SE11478 | Living accommodation: Section 146
charge; District Valuer’s help in market value cases |
| SE11479 | Living accommodation: Section 146
charge; District Valuer’s valuation not accepted |
| SE11480 | Living accommodation: Section 146
charge; amount chargeable |
| SE11481 | Living accommodation: Section 146
charge; cost of providing living accommodation on cost basis;
example |
| SE11482 | Living accommodation: Section 146
charge; cost of providing living accommodation on market value
basis; example |
| SE11483 | Living accommodation: Section 146
charge; amount of benefit where cost basis applies; example |
| SE11484 | Living accommodation: Section 146
charge; amount of benefit where market value basis applies;
example |
